Journal of Property Tax Assessment & Administration


This article discusses the property-related taxes levied and collected in Gabon and examines the property tax system as legislated and as practiced in that country. Gabon’s heavy dependence on oil production and the non-application of the decentralization law due to a lack of political will account for the fact that property tax is not utilized optimally as an important own source of revenue for local governments. While the property tax in urban areas is in its embryonic state of development, taxation of rural properties is still quite impractical in Gabon. Until the decentralization law is actually implemented, it will be impossible to accurately ascertain the strengths and weaknesses of the property tax system as legislated and propose pathways for reform.

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Government and property taxation


The research reported in this article was initially undertaken as part of a study of property-related taxation practices in 54 African nations. The project was jointly sponsored by the Lincoln Institute of Land Policy and the African Tax Institute at the University of Pretoria, South Africa.